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Reliability

How we make sure the tax gap estimate is reliable.

Published 30 October 2024

We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability rating for this gap estimate is high with a score of 22.

Our gap estimates remain sensitive to assumptions made, particularly to non-detection and the selection bias estimated within our compliance approach. Our confidence in the underlying data and population coverage informing the estimates is high.

Figure 3: Reliability rating scale from very low to very high – large super funds income tax gap

Figure 3 is a graph that represents the reliability rating for the current large super funds income tax gap estimate. The rating scale includes:
- Very low, which is a score between 0 and 10
- Low, which is a score between 11 and 15
- Medium, which is a score between 16 and 20
- High, which is a score between 21 and 25
- Very high, which is a score between 26 and 30.
The graph shows the current large super funds income gap estimate has a rating of 22, which is high.

QC103207